2024-10-08T11:15:45-05:00 2023-12-31 721396621 CARR RIGGS & INGRAM LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2023-01-01 581675299 ATLANTA CHILDREN'S SHELTER INCORPORATED ATLA 4048923713 607 PEACHTREE STREET NE ATLANTA GA 30308 CAMERON TURNER EXECUTIVE DIRECTOR 4048923713 2024-09-18 1 0 TIFFANY T ORR CPA P01559485 7703948000 2024-09-18 2023 2024-10-15 13:58:12Z X CAMERON TURNER 607 PEACHTREE STREET NE ATLANTA GA 30308 1889029 0 X WWW.ACSATL.ORG X 1986 GA TO BREAK THE CYCLE OF POVERTY FOR FAMILIES FACING HOMELESSNESS BY BUILDING PATHWAYS TO LONG-TERM SELF-SUFFICIENCY, AND PROVIDING QUALITY EARLY CHILDHOOD EDUCATION. 30 30 24 450 0 0 2194129 1705520 0 0 118562 140620 0 0 2312691 1846140 202422 197818 0 0 1105810 1188917 0 0 247252 482260 707844 1790492 2094579 522199 -248439 6036946 6094103 61893 66981 5975053 6027122 X TO BREAK THE CYCLE OF POVERTY FOR FAMILIES FACING HOMELESSNESS BY BUILDING PATHWAYS TO LONG-TERM SELF-SUFFICIENCY, AND PROVIDING QUALITY EARLY CHILDHOOD EDUCATION. 0 0 1184375 133083 ATLANTA CHILDREN'S SHELTER (ACS) IS STATE LICENSED, NATIONALLY ACCREDITED BY THE NATIONAL ASSOCIATION FOR THE EDUCATION OF YOUNG CHILDREN, AND A QUALITY RATED CHILDCARE CENTER. WE SERVICED A TOTAL OF 53 HOMELESS CHILDREN THROUGHOUT THE YEAR OF 2023. OUR TEACHING STAFF AND LOCAL PROFESSIONAL PARTNERS PROVIDE A QUALITY, SAFE LEARNING ENVIRONMENT FOR THE STUDENTS FOCUSING ON THE DEVELOPMENTAL NEEDS OF THE STUDENT FROM BIRTH TO AGE 6. QUARTERLY BRIGANCE ASSESSMENTS AND SCREENINGS SHOW THAT 72% OR 38 STUDENTS MET OR EXCEEDED DEVELOPMENTAL MILESTONES IN ALL AREAS OF LITERACY, SOCIAL EMOTIONAL, PHYSICAL, LANGUAGE AND COGNITIVE. OPERATING APPROXIMATELY 345 DAYS ON CAMPUS ENSURED PARENTS HAVE A SAFE PLACE FOR THEIR CHILDREN SO PARENTS CAN WORK TOWARDS THEIR GOALS OF SELF-SUFFICIENCY. MORE THAN 30,000 MEALS AND SNACKS WERE SERVED. 476574 64735 THE ACS FAMILY SERVICES PROGRAM SERVED 40 FAMILIES PROVIDING CASE MANAGEMENT, MENTAL HEALTH SERVICES, EDUCATION, EMPLOYMENT, AND RESOURCES TO SECURING HOUSING. OUR STEPS2SUCCESS PROGRAM PROVIDED WRAP AROUND SERVICES TO PREVENT RELAPSES INTO HOMELESSNESS. 70% OR 28 FAMILIES TRANSITIONED INTO PERMANENT HOUSING. 7% OR 3 PARENTS WERE NEWLY EMPLOYED. 5% OR 2 PARENTS COMPLETED GED COURSES OR VOCATIONAL/ TECHNICAL TRAINING. 1660949 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 1 17 0 24 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 30 30 0 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 GA X X X CAMERON TURNER 4049375428 PO BOX 54322 ATLANTA GA 30308 NANCY HOWELL BOARD MEMBER 0.50 X 0 0 0 JIM PALLOTTA BOARD MEMBER 0.50 X 0 0 0 JONATHAN KLEIN BOARD MEMBER 0.50 X 0 0 0 ALISON CHIOCK BOARD CHAIR 2.00 X X 0 0 0 JOY DYESS BOARD MEMBER 0.50 X 0 0 0 CAMERON FOWLER BOARD MEMBER 0.50 X 0 0 0 KENNEDY HICKS BOARD MEMBER 0.50 X 0 0 0 NICHOLAS HILL VICE CHAIR 2.00 X X 0 0 0 BARBARA COATS BOARD MEMBER 0.50 X 0 0 0 HUA LI BOARD MEMBER 0.50 X 0 0 0 DWAYNE MCINTYRE BOARD MEMBER 0.50 X 0 0 0 REBECCA ROHLOFF-CLOUGH BOARD MEMBER 0.50 X 0 0 0 NICK JOHNSON TREASURER 2.00 X X 0 0 0 MARIA REARDON BOARD MEMBER 0.50 X 0 0 0 BETHANY RUPERT BOARD MEMBER 0.50 X 0 0 0 GREG RYAN BOARD MEMBER 0.50 X 0 0 0 CARLA SMITH BOARD MEMBER 0.50 X 0 0 0 JENNIFER DEMPSEY BOARD MEMBER 0.50 X 0 0 0 BRENNAN CARMODY BOARD MEMBER 0.50 X 0 0 0 ANDRE HUBBARD BOARD MEMBER 0.50 X 0 0 0 AUSTIN LANDES BOARD MEMBER 0.50 X 0 0 0 JODY BRASWELL BOARD MEMBER 0.50 X 0 0 0 EMMA PITTS BOARD MEMBER 0.50 X 0 0 0 DORNA WERDELIN BOARD MEMBER 0.50 X 0 0 0 KIMBERLY CURTIS BOARD MEMBER 0.50 X 0 0 0 KRISTEN FANCHER BOARD MEMBER 0.50 X 0 0 0 SHANTELL KRISS SECRETARY 2.00 X X 0 0 0 ROB SUNDERLAND BOARD MEMBER 0.50 X 0 0 0 FRANKLIN SACHA BOARD MEMBER 0.50 X 0 0 0 KIM SPINELLO BOARD MEMBER 0.50 X 0 0 0 CAMERON TURNER EXECUTIVE DIRECTOR 40.00 X 64615 0 3392 DONNA SMYTHE INTERIM EXECUTIVE DIRECTOR 40.00 X 0 0 0 64615 0 3392 0 0 0 0 0 32885 425966 1246669 53588 1705520 152543 152543 500 12423 -11923 -11923 -11923 30466 425966 30466 0 1846140 0 0 140620 197818 197818 68007 48837 7575 11595 780323 560360 86921 133042 4393 2641 1752 266327 190645 21885 53797 69867 52178 7469 10220 319719 306426 8088 5205 20000 17600 1400 1000 21670 21670 31212 18462 1589 11161 46752 40765 3683 2304 79802 66842 5893 7067 9878 8947 493 438 95310 95310 19820 15901 3215 704 MISCELLANEOUS EXPENSE 36713 28864 6623 1226 DUES AND FEES 26968 9353 9874 7741 2094579 1660949 186378 247252 2580499 2333731 138301 161669 18809 4001 1712161 1198748 570211 513413 2729126 3065892 0 15397 6036946 6094103 61893 51584 0 15397 61893 66981 X 5752578 5815043 222475 212079 5975053 6027122 6036946 6094103 X -248439 300508 189900 -189900 X X 0 1 X 1 0 X 1856545 2412391 2071400 2194129 1705518 10239983 1856545 2412391 2071400 2194129 1705518 10239983 518897 9721086 111081 88265 122921 118562 152543 593372 1005 1005 10834360 0.89720 0.89680 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1315036 1003688 311348 237207 125304 111903 159918 69756 90162 513413 OPERATING LEASE LIABILITY 15397 15397 X 2345344 300508 189900 30466 520874 1824470 21670 21670 1846140 2293275 189900 30466 220366 2072909 21670 21670 2094579 PART X, LINE 2: UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, THE ORGANIZATION IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. THE ORGANIZATION HAD NO UNRELATED BUSINESS INCOME FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022. THE ORGANIZATION UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN ITS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF DECEMBER 31, 2023 AND 2022, THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES 30,466. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES 30,466. ANNUAL GIVING LUNCHEON 161203 137577 23626 23626 HOLIDAY HOUSE 97431 92946 4485 4484 3 197798 195443 2355 2356 456432 425966 30466 30466 30466 0 1 THE ACS NUTRITION PROGRAM PROVIDED DAILY BREAKFAST, SNACK AND LUNCH FOR CHILDREN THROUGHOUT THE YEAR. 53 133083 COST CATERED MEALS RENT, UTILITIES AND OTHER ASSISTANCE; MENTAL HEALTH SERVICES 42 64735 COST PROFESSIONAL THERAPY SERVICES PART I, LINE 2: ORGANIZATIONAL PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS IN THE U.S. ALL RECIPIENTS OF FINANCIAL ASSISTANCE ARE HOMELESS AND EITHER LOW- OR VERY LOW-INCOME AS DEFINED BY THE US DEPT OF HOUSING AND URBAN DEVELOPMENT. AS FAMILIES WORK TOWARD SELF-SUFFICIENCY, SOCIAL SERVICES STAFF OFTEN IDENTIFY INSTANCES OF FINANCIAL NEED FOR A CLIENT THAT ARE KEY IN MAINTAINING A CLIENT'S BASIC WELL-BEING AND/OR PROGRESS TOWARD SELF-SUFFICIENCY. THE NEED AND REQUEST FOR FINANCIAL ASSISTANCE ARE WELL DOCUMENTED IN CLIENT RECORDS. PAYMENTS FOR ASSISTANCE MUST BE APPROVED FIRST BY THE EXECUTIVE DIRECTOR AND ARE THEN ISSUED TO A THIRD-PARTY VENDOR SUCH AS LANDLORD, REALTOR, UTILITY COMPANY, ETC. PAYMENTS ARE NEVER MADE DIRECTLY TO A CLIENT. DONNA SMYTHE INTERIM EXECUTIVE DIRECTOR 58359 MANAGEMENT SERVICES 0 SCHEDULE L, PART IV: BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS DONNA SMYTHE, THE INTERIM EXECUTIVE DIRECTOR FOR 2023 OWNS A BUSINESS CALLED TEAMFORTE'. THE ORGANIZATION PAID TEAMFORTE' FOR MANAGEMENT SERVICES IN THE AMOUNT OF $58,359 FOR 2023. X 1 49966 FAIR MARKET VALUE 0 0 0 FORM 990, PART VI, SECTION A, LINE 7A ACS MUST ELECT AT LEAST 1 PERSON NOMINATED BY THE NORTH AVENUE PRESBYTERIAN CHURCH IN ACCORDANCE TO THE NAPC LEASE COVENANT AND THE ORGANIZATION'S BY-LAWS. THE CURRENT PRESIDENT OR IMMEDIATE PAST PRESIDENT OF THE JUNIOR LEAGUE OF ATLANTA IS ALSO ENTITLED TO SERVE AS AN EX-OFFICIO MEMBER OF THE BOARD FOR A ONE-YEAR PERIOD WITH ALL PRIVILEGES AND RESPONSIBILITIES OF OTHER BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 11B COMPLETED COPY OF FORM 990 IS PROVIDED TO THE FINANCE COMMITTEE FOR REVIEW PRIOR TO FILING. UPON RESOLUTION OF ANY CONCERNS REGARDING THE RETURN, THE FINANCE COMMITTEE VOTES TO APPROVE SUBMITTAL TO THE FULL BOARD OF DIRECTORS. ONCE THE BOARD OF DIRECTORS VOTES APPROVAL, IT IS THEN REPORTED TO THE EXECUTIVE DIRECTOR BY THE BOARD SECRETARY TO SIGN AND REQUEST EXTERNAL AUDITORS TO FILE THE RETURN. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST STATEMENTS ARE SUBMITTED AT THE BEGINNING OF EACH YEAR BY ALL BOARD MEMBERS, AND ARE REVIEWED BY THE EXECUTIVE DIRECTOR. THESE ARE DISCUSSED AS NECESSARY WITH THE BOARD PRESIDENT, AND WITH EMPLOYEES AND DIRECTORS AS APPLICABLE. CONFLICT OF INTEREST FORMS CAN BE REVISED DURING THE FISCAL YEAR SHOULD A CONFLICT ARISE AND THE FORMS ARE REVIEWED BY THE EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION B, LINE 15 THE ORGANIZATION ENGAGES AN INDEPENDENT THIRD PARTY TO CONFIRM EMPLOYEE COMPENSATION, INCLUDING THE EXECUTIVE DIRECTOR, IS REASONABLE AND IN LINE WITH CURRENT MARKET RATES. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICIES ARE MADE AVAILABLE PURSUANT TO ANY REASONABLE REQUEST. ANNUAL AUDITED FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE, AND ALSO AT CHARITY NAVIGATOR (WWW.CHARITYNAVIGATOR.ORG) AND GUIDESTAR (WWW.GUIDESTAR.ORG). FORM 990, PART XI, LINE 9: DONATED FACILITY USE (EXPENSED PER BOOKS) -189,900. PART XII, LINE 2C NO CHANGE IN POLICY FROM PRIOR YEAR.